Shown are a list of selected sources of internal control guidelines, given in order of issuance, followed by a list of primary purposes. Match each guideline with its primary purpose.
- Foreign Corrupt Practices Act
- COSO
- SAS 99
- Sarbanes–Oxley Act
- Trust Services Principles
- Required auditors to focus on risks and controls and to conduct audits with skepticism
- Prevented bribery and established internal control guidelines
- Curbed fraud by requiring additional internal control reporting within annual reports
- Established internal control concepts based on comprehensive study
- Established essential criteria for evaluating reliability of business systems